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the capital balances of the fgh partnership are as follows: fortier $ 120,000 gauthier 75,000 houle 225,000 the partners' income sharing ratio is: fortier, 35%; gauthier, 45%; houle, 20%. escoffier joins the partnership by contributing $150,000 to the partnership for a 25% interest in the partnership. assume the partnership’s identifiable net assets are carried at amounts approximating fair value. if the bonus approach is used, escoffier’s capital balance is: